Exhibit 8.1
List of Material Subsidiaries of Nexters Inc.
| Name | Country of Incorporation | % of Equity Interest | ||||
| Nexters Global Ltd. | Cyprus | 100 | % | |||
| Nexters Studio LLC | Russia | 100 | %* | |||
| Nexters Online LLC | Russia | 100 | %* | |||
| Flow Research S. L. | Spain | 100 | %* | |||
| * | Indirectly held through Nexters Global Ltd. |